Individuals who hold a business patent in 2026 can choose to remain under the current regime or switch to the new legal framework for freelancers, but authorities recommend opting for the new legislation because it offers broader fiscal and social benefits. Economy Minister Eugen Osmochescu made the clarification while commenting on the new Law on Freelancers, which will enter into force on January 1, 2026, Bani.md reports.
“Each person can decide individually, but the law offers a much more beneficial, predictable, and transparent legal and institutional framework,” the minister said.
The new law allows people to carry out independent activities in around 40 fields, including design, IT consulting, architecture, public relations and communication, cleaning services, photography, jewelry making, and other self employed services. Individuals can work legally without registering a company.
The law simplifies the procedure for starting an activity and bases it on notification and self declaration.
“The Public Services Agency validates the application automatically and assigns a code that allows the person to operate,” Osmochescu explained.
Applicants can complete registration online or in person, including through the EVO platform or via banks.
The tax regime introduces a single tax of 15 percent on annual turnover of up to 1.2 million lei. Income that exceeds this threshold will be taxed at 35 percent. At the same time, individuals who operate under the new framework will receive full social and health insurance coverage.
“Freelancers will have medical and social insurance and access to pensions, allowances, and paid leave,” the minister added.
The system ensures full transparency, as all revenues will pass through a dedicated bank account. Freelancers will not need to keep accounting records or submit tax or statistical reports.
The authorities published the new Freelancers Law in the Official Gazette on August 29, 2025, and it will take effect on January 1, 2026.